id,agency_id,docket_id,title,document_type,subtype,posted_date,posted_year,posted_month,comment_start_date,comment_end_date,last_modified,fr_doc_num,open_for_comment,withdrawn,object_id IRS-2008-0006-0040,IRS,IRS-2008-0006,Consolidated Returns; Intercompany Obligations,Rule,Final Rule,2008-12-29T05:00:00Z,2008,12,2008-12-29T05:00:00Z,,2011-06-11T16:33:12Z,E8-30718,0,0,0900006480805e2b IRS-2006-0357-0003,IRS,IRS-2006-0357,Disclosure of Return Information to the Bureau of Economic Analysis,Rule,Final Rule,2008-12-29T05:00:00Z,2008,12,2008-12-29T05:00:00Z,,2014-01-18T19:13:42Z,E8-30599,0,0,0900006480805e6d IRS-2007-0117-0031,IRS,IRS-2007-0117,Guidance Regarding Foreign Base Company Sales Income,Rule,Temporary Rule,2008-12-29T05:00:00Z,2008,12,2008-12-29T05:00:00Z,,2014-01-18T19:13:42Z,E8-30727,0,0,0900006480805e29 IRS-2008-0107-0001,IRS,IRS-2008-0107,Employers Annual Federal Tax Return and Modifications to the Deposit Rules,Rule,Final Rule,2008-12-29T05:00:00Z,2008,12,2008-12-29T05:00:00Z,,2011-06-11T16:34:20Z,E8-30582,0,0,0900006480805e46 IRS-2008-0111-0002,IRS,IRS-2008-0111,Creditor Continuity of Interest; Correction,Rule,Final Rule,2008-12-24T05:00:00Z,2008,12,2008-12-24T05:00:00Z,,2011-06-11T16:34:22Z,E8-30717,0,0,09000064807f8d70 IRS-2008-0111-0003,IRS,IRS-2008-0111,Creditor Continuity of Interest; Correction,Rule,Final Rule,2008-12-24T05:00:00Z,2008,12,2008-12-24T05:00:00Z,,2011-06-11T16:34:22Z,E8-30716,0,0,09000064807f8e40 IRS-2008-0013-0054,IRS,IRS-2008-0013,Tax Return Preparer Penalties Under Sections 6694 and 6695,Rule,Final Rule,2008-12-22T05:00:00Z,2008,12,2008-12-22T05:00:00Z,,2011-06-11T16:33:17Z,E8-29750,0,0,09000064807e6835 IRS-2008-0073-0006,IRS,IRS-2008-0073,Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns,Rule,Final Rule,2008-12-16T05:00:00Z,2008,12,2008-12-16T05:00:00Z,,2011-06-11T16:33:57Z,E8-29770,0,0,09000064807dd7c4 IRS-2008-0112-0001,IRS,IRS-2008-0112,Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B),Rule,Final Rule,2008-12-15T05:00:00Z,2008,12,2008-12-15T05:00:00Z,,2011-06-11T16:34:23Z,E8-29544,0,0,09000064807dc01a IRS-2008-0111-0001,IRS,IRS-2008-0111,Creditor Continuity of Interest,Rule,Final Rule,2008-12-12T05:00:00Z,2008,12,2008-12-12T05:00:00Z,,2011-06-11T16:34:22Z,E8-29271,0,0,09000064807d87c8 IRS-2008-0101-0003,IRS,IRS-2008-0101,Information Reporting for Discharges of Indebtedness; Correction,Rule,Final Rule,2008-12-11T05:00:00Z,2008,12,2008-12-11T05:00:00Z,,2011-06-11T16:34:14Z,E8-29276,0,0,09000064807d6fbc IRS-2008-0101-0004,IRS,IRS-2008-0101,Information Reporting for Discharges of Indebtedness; Correction,Rule,Final Rule,2008-12-11T05:00:00Z,2008,12,2008-12-11T05:00:00Z,,2011-06-11T16:34:15Z,E8-29273,0,0,09000064807d7010 IRS-2008-0057-0004,IRS,IRS-2008-0057,Classification of Certain Foreign Entities,Rule,Final Rule,2008-11-28T05:00:00Z,2008,11,2008-11-28T05:00:00Z,,2011-06-11T16:33:45Z,E8-28211,0,0,09000064807c3ac8 IRS-2007-0035-0010,IRS,IRS-2007-0035,Section 1367 Regarding Open Account Debt; Correction,Rule,Final Rule,2008-11-25T05:00:00Z,2008,11,2008-11-25T05:00:00Z,,2008-12-20T23:53:42Z,Z8-24926,0,0,09000064807bf0c8 IRS-2008-0055-0004,IRS,IRS-2008-0055,Determining the Amount of Taxes Paid for Purposes of Section 901; Correction,Rule,Final Rule,2008-11-14T05:00:00Z,2008,11,2008-11-14T05:00:00Z,,2011-06-11T16:33:42Z,E8-27023,0,0,09000064807a8ff8 IRS-2007-0035-0009,IRS,IRS-2007-0035,Section 1367 Regarding Open Account Debt; Correction,Rule,Final Rule,2008-11-14T05:00:00Z,2008,11,2008-11-14T05:00:00Z,,2011-06-11T16:32:07Z,E8-27024,0,0,09000064807a9076 IRS-2008-0011-0003,IRS,IRS-2008-0011,Payments From the Presidential Primary Matching Payment Account,Rule,Final Rule,2008-11-13T05:00:00Z,2008,11,2008-11-13T05:00:00Z,,2011-06-11T16:33:16Z,E8-26639,0,0,09000064807a6e7c IRS-2008-0101-0002,IRS,IRS-2008-0101,Information Reporting for Discharges of Indebtedness,Rule,Final Rule,2008-11-10T05:00:00Z,2008,11,2008-11-10T05:00:00Z,,2011-06-11T16:34:14Z,E8-26676,0,0,09000064807a13b4 IRS-2007-0020-0012,IRS,IRS-2007-0020,Unified Rule for Loss on Subsidary Stock; Correction,Rule,Final Rule,2008-11-06T05:00:00Z,2008,11,2008-11-06T05:00:00Z,,2014-01-18T16:23:20Z,Z8-21006,0,0,0900006480797b0b IRS-2008-0064-0005,IRS,IRS-2008-0064,Information Reporting on Employer-Owned Life Insurance Contracts,Rule,Final Rule,2008-11-06T05:00:00Z,2008,11,2008-11-06T05:00:00Z,,2011-06-11T16:33:50Z,E8-26424,0,0,0900006480797b16 IRS-2006-0578-0012,IRS,IRS-2006-0578,Treatment of Payments in Lieu of Taxes Under Section 141,Rule,Final Rule,2008-10-24T04:00:00Z,2008,10,2008-10-24T04:00:00Z,,2014-01-17T21:14:12Z,E8-25333,0,0,0900006480776e5d IRS-2007-0043-0007,IRS,IRS-2007-0043,Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction,Rule,Final Rule,2008-10-23T04:00:00Z,2008,10,2008-10-23T04:00:00Z,,2014-01-17T21:12:01Z,E8-25234,0,0,090000648077416e IRS-2007-0020-0011,IRS,IRS-2007-0020,Unified Rule for Loss on Subsidiary Stock; Correction,Rule,Final Rule,2008-10-20T04:00:00Z,2008,10,2008-10-20T04:00:00Z,,2014-01-17T21:19:19Z,E8-24670,0,0,090000648076a446 IRS-2008-0099-0001,IRS,IRS-2008-0099,Final Rules for Group Health Plans and Health Insurance Issuers Under the Newborns and Mothers Health Protection Act,Rule,Final Rule,2008-10-20T04:00:00Z,2008,10,2008-10-20T04:00:00Z,,2011-06-11T16:34:13Z,E8-24666,0,0,090000648076a4b3 IRS-2007-0035-0008,IRS,IRS-2007-0035,Section 1367 Regarding Open Account Debt,Rule,Final Rule,2008-10-20T04:00:00Z,2008,10,2008-10-20T04:00:00Z,,2011-06-11T16:32:06Z,E8-24926,0,0,090000648076a4ab IRS-2007-0020-0010,IRS,IRS-2007-0020,Unified Rule for Loss on Subsidiary Stock; Correction,Rule,Final Rule,2008-10-20T04:00:00Z,2008,10,2008-10-20T04:00:00Z,,2014-01-17T21:19:19Z,E8-24672,0,0,090000648076a415 IRS-2005-0047-0002,IRS,IRS-2005-0047,Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service,Rule,Final Rule,2008-10-14T04:00:00Z,2008,10,2008-10-14T04:00:00Z,,2014-01-17T21:12:41Z,E8-24335,0,0,090000648074f29c IRS-2008-0105-0001,IRS,IRS-2008-0105,"Income, Excise, and Estate and Gift Taxes; Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984; Correction",Rule,Final Rule,2008-10-09T04:00:00Z,2008,10,2008-10-09T04:00:00Z,,2024-11-07T21:55:31Z,E8-23917,1,0,09000064807410da IRS-2007-0043-0006,IRS,IRS-2007-0043,Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction,Rule,Final Rule,2008-10-07T04:00:00Z,2008,10,2008-10-07T04:00:00Z,,2014-01-17T21:11:56Z,E8-23652,0,0,090000648073b487 IRS-2007-0099-0004,IRS,IRS-2007-0099,S Corp. Guidance under AJCA of 2004 and GOZA of 2005,Rule,Final Rule,2008-10-02T04:00:00Z,2008,10,2008-10-02T04:00:00Z,,2008-10-02T18:32:51Z,,0,0,090000648073362d IRS-2007-0043-0005,IRS,IRS-2007-0043,Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction,Rule,Final Rule,2008-09-24T04:00:00Z,2008,9,2008-09-24T04:00:00Z,,2014-01-18T18:17:09Z,E8-22383,0,0,09000064807203a1 IRS-2008-0096-0003,IRS,IRS-2008-0096,S Corporation Guidance Under AJCA of 2004 and GOZA of 2005; Correction,Rule,,2008-09-24T00:00:00Z,2008,9,,,2014-01-18T18:17:09Z,,0,1,09000064807202d2 IRS-2007-0020-0008,IRS,IRS-2007-0020,Unified Rule for Loss on Subsidiary Stock,Rule,Final Rule,2008-09-17T04:00:00Z,2008,9,2008-09-17T04:00:00Z,,2014-01-18T18:24:39Z,E8-21006,0,0,090000648070a672 IRS-2008-0097-0001,IRS,IRS-2008-0097,Section 6707A and the Failure To Include on Any Return or Statement any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction,Rule,Temporary Rule,2008-09-11T04:00:00Z,2008,9,2008-09-11T04:00:00Z,,2011-06-11T16:34:13Z,E8-21161,0,0,09000064806ff2cd IRS-2008-0096-0002,IRS,IRS-2008-0096,Implementation of Form 990,Rule,Final Rule,2008-09-09T04:00:00Z,2008,9,2008-09-09T04:00:00Z,,2011-06-11T16:34:12Z,E8-20560,0,0,09000064806fa91a IRS-2008-0083-0003,IRS,IRS-2008-0083,Farmer and Fisherman Income Averaging; Correction,Rule,Temporary Rule,2008-09-05T04:00:00Z,2008,9,2008-09-05T04:00:00Z,,2011-06-11T16:34:05Z,E8-20555,0,0,09000064806f28c2 IRS-2007-0099-0003,IRS,IRS-2007-0099,S Corporation Guidance Under AJCA of 2004 and GOZA of 2005,Rule,Final Rule,2008-08-14T04:00:00Z,2008,8,2008-08-14T04:00:00Z,,2011-06-11T16:32:47Z,E8-18782,0,0,09000064806c3256 IRS-2007-0038-0002,IRS,IRS-2007-0038,REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders),Rule,Final Rule,2008-08-06T04:00:00Z,2008,8,2008-08-06T04:00:00Z,,2011-06-11T16:32:09Z,E8-17954,0,0,09000064806b15c9 IRS-2007-0051-0007,IRS,IRS-2007-0051,Grantor Retained Interest Trusts--Application of Sections 2036 and 2039; Correction,Rule,Final Rule,2008-07-31T04:00:00Z,2008,7,2008-07-31T04:00:00Z,,2011-06-11T16:32:15Z,E8-17500,0,0,09000064806a3767 IRS-2007-0048-0013,IRS,IRS-2007-0048,Mortality Tables for Determining Present Value,Rule,Final Rule,2008-07-31T04:00:00Z,2008,7,2008-07-31T04:00:00Z,,2014-01-18T18:04:48Z,E8-17492,0,0,09000064806a36e7 IRS-2008-0082-0001,IRS,IRS-2008-0082,Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes,Rule,Final Rule,2008-07-31T04:00:00Z,2008,7,2008-07-31T04:00:00Z,,2024-11-12T04:20:00Z,E8-17503,1,0,09000064806a372c IRS-2008-0081-0001,IRS,IRS-2008-0081,Section 42 Utility Allowance Regulations Update,Rule,Final Rule,2008-07-29T04:00:00Z,2008,7,2008-07-29T04:00:00Z,,2011-06-11T16:34:04Z,E8-17268,0,0,090000648069e782 IRS-2008-0056-0003,IRS,IRS-2008-0056,Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income; Correction,Rule,Temporary Rule,2008-07-29T04:00:00Z,2008,7,2008-07-29T04:00:00Z,,2011-06-11T16:33:44Z,E8-17269,0,0,090000648069e7cb IRS-2008-0088-0001,IRS,IRS-2008-0088,Converting an IRA Annuity to a Roth IRA,Rule,Final Rule,2008-07-29T04:00:00Z,2008,7,2008-07-29T04:00:00Z,,2011-06-11T16:34:09Z,E8-17271,0,0,090000648069e7aa IRS-2007-0089-0011,IRS,IRS-2007-0089,Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Correction,Rule,Temporary Rule,2008-07-24T04:00:00Z,2008,7,2008-07-24T04:00:00Z,,2011-06-11T16:32:41Z,E8-16921,0,0,09000064806924b4 IRS-2008-0083-0002,IRS,IRS-2008-0083,Farmer and Fisherman Income Averaging,Rule,Temporary Rule,2008-07-22T04:00:00Z,2008,7,2008-07-22T04:00:00Z,,2011-06-11T16:34:05Z,E8-16665,0,0,090000648068c5be IRS-2008-0042-0005,IRS,IRS-2008-0042,Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction,Rule,Interim Rule,2008-07-18T04:00:00Z,2008,7,2008-07-18T04:00:00Z,,2008-07-19T16:58:43Z,E8-16305,0,0,0900006480683371 IRS-2008-0073-0004,IRS,IRS-2008-0073,Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Correction,Rule,Temporary Rule,2008-07-16T04:00:00Z,2008,7,2008-07-16T04:00:00Z,,2011-06-11T16:33:57Z,E8-16288,0,0,090000648067ca3b IRS-2008-0063-0006,IRS,IRS-2008-0063,Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction,Rule,Temporary Rule,2008-07-16T04:00:00Z,2008,7,2008-07-16T04:00:00Z,,2011-06-11T16:33:49Z,E8-16289,0,0,090000648067ca87 IRS-2008-0055-0002,IRS,IRS-2008-0055,Determining the Amount of Taxes Paid for Purposes of Section 901,Rule,Final Rule,2008-07-16T04:00:00Z,2008,7,2008-07-16T04:00:00Z,,2011-06-11T16:33:42Z,E8-16329,0,0,090000648067cb0e IRS-2007-0038-0001,IRS,IRS-2007-0038,REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders),Rule,Temporary Rule,2008-07-14T04:00:00Z,2008,7,2008-07-14T04:00:00Z,,2011-06-11T16:32:08Z,E8-15940,0,0,09000064806722e9 IRS-2007-0051-0006,IRS,IRS-2007-0051,Grantor Retained Interest Trusts--Application of Sections 2036 and 2039,Rule,Temporary Rule,2008-07-14T04:00:00Z,2008,7,2008-07-14T04:00:00Z,,2011-06-11T16:32:16Z,E8-15941,0,0,09000064806722ec IRS-2007-0096-0005,IRS,IRS-2007-0096,"Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property",Rule,Temporary Rule,2008-07-10T04:00:00Z,2008,7,2008-07-10T04:00:00Z,,2011-06-11T16:32:44Z,E8-15739,0,0,09000064806638da IRS-2008-0075-0001,IRS,IRS-2008-0075,Election To Expense Certain Refineries,Rule,Temporary Rule,2008-07-09T04:00:00Z,2008,7,2008-07-09T04:00:00Z,2008-10-08T03:59:59Z,2011-06-11T16:33:59Z,08-01423,0,0,0900006480660173 IRS-2008-0074-0001,IRS,IRS-2008-0074,"Elections Regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses",Rule,Temporary Rule,2008-07-08T04:00:00Z,2008,7,2008-07-08T04:00:00Z,,2011-06-11T16:33:58Z,E8-15459,0,0,090000648065d76d IRS-2008-0063-0005,IRS,IRS-2008-0063,Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent,Rule,Temporary Rule,2008-07-08T04:00:00Z,2008,7,2008-07-08T04:00:00Z,,2011-06-11T16:33:49Z,E8-15460,0,0,090000648065d7f3 IRS-2008-0056-0001,IRS,IRS-2008-0056,Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income,Rule,Temporary Rule,2008-07-03T04:00:00Z,2008,7,2008-07-03T04:00:00Z,,2011-06-11T16:33:43Z,E8-14919,0,0,09000064806539ef IRS-2008-0058-0002,IRS,IRS-2008-0058,Guidance under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions,Rule,,2008-07-03T00:00:00Z,2008,7,,,2014-01-18T14:57:38Z,,0,1,090000648065217a IRS-2008-0073-0001,IRS,IRS-2008-0073,Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns,Rule,Temporary Rule,2008-07-02T04:00:00Z,2008,7,2008-07-02T04:00:00Z,,2011-06-11T16:33:58Z,E8-15046,0,0,0900006480650b45 IRS-2007-0089-0010,IRS,IRS-2007-0089,Dependent Child of Divorced or Separated Parents or Parents Who Live Apart,Rule,Final Rule,2008-07-02T04:00:00Z,2008,7,2008-07-02T04:00:00Z,,2011-06-11T16:32:41Z,E8-15044,0,0,0900006480650bc5 IRS-2008-0072-0002,IRS,IRS-2008-0072,Extension of Time for Filing Returns,Rule,Temporary Rule,2008-07-01T04:00:00Z,2008,7,2008-07-01T04:00:00Z,,2011-06-11T16:33:56Z,E8-14902,0,0,090000648064e1d0 IRS-2008-0009-0009,IRS,IRS-2008-0009,Employment Tax Adjustments,Rule,Final Rule,2008-07-01T04:00:00Z,2008,7,2008-07-01T04:00:00Z,,2011-06-11T16:33:14Z,E8-14947,0,0,090000648064e1dd IRS-2008-0043-0001,IRS,IRS-2008-0043,Capital Costs Incurred To Comply With EPA Sulfur Regulations,Rule,Final Rule,2008-06-27T04:00:00Z,2008,6,2008-06-27T04:00:00Z,,2011-06-11T16:33:34Z,E8-14556,0,0,09000064806431e9 IRS-2008-0058-0003,IRS,IRS-2008-0058,Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions,Rule,Final Rule,2008-06-24T04:00:00Z,2008,6,2008-06-24T04:00:00Z,,2011-06-11T16:33:45Z,E8-14171,0,0,0900006480639aa1 IRS-2008-0014-0005,IRS,IRS-2008-0014,Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts,Rule,Final Rule,2008-06-24T04:00:00Z,2008,6,2008-06-24T04:00:00Z,,2011-06-11T16:33:19Z,08-01380,0,0,0900006480639b2b IRS-2008-0048-0002,IRS,IRS-2008-0048,Alternative Simplified Credit Under Section 41(c)(5),Rule,Final Rule,2008-06-17T04:00:00Z,2008,6,2008-06-17T04:00:00Z,,2011-06-11T16:33:37Z,08-01362,0,0,090000648062a652 IRS-2008-0049-0003,IRS,IRS-2008-0049,Partners Distributive Share; Correction,Rule,Interim Rule,2008-06-12T04:00:00Z,2008,6,2008-06-12T04:00:00Z,,2011-06-11T16:33:37Z,E8-13251,0,0,0900006480620f21 IRS-2008-0049-0002,IRS,IRS-2008-0049,Partners Distributive Share; Correction,Rule,Final Rule,2008-06-12T04:00:00Z,2008,6,2008-06-12T04:00:00Z,,2011-06-11T16:33:37Z,E8-13247,0,0,0900006480620e6c IRS-2008-0042-0004,IRS,IRS-2008-0042,Source Rules Involving U.S. Possessions and Other Conforming Changes,Rule,Final Rule,2008-06-09T04:00:00Z,2008,6,2008-06-09T04:00:00Z,,2008-07-03T15:18:12Z,C8-01105,0,0,090000648061957e IRS-2008-0040-0002,IRS,IRS-2008-0040,Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations,Rule,Temporary Rule,2008-05-27T04:00:00Z,2008,5,2008-05-27T04:00:00Z,,2011-06-11T16:33:31Z,E8-11653,0,0,0900006480600f5f IRS-2008-0039-0001,IRS,IRS-2008-0039,Guidance Under Section 7874 for Determining the Ownership Percentage in the Case of Expanded Affiliated Groups,Rule,Final Rule,2008-05-20T04:00:00Z,2008,5,2008-05-20T04:00:00Z,,2011-06-11T16:33:31Z,E8-11285,0,0,09000064805f4757 IRS-2008-0049-0001,IRS,IRS-2008-0049,Partners Distributive Share,Rule,Final Rule,2008-05-19T04:00:00Z,2008,5,2008-05-19T04:00:00Z,,2011-06-11T16:33:38Z,E8-11176,0,0,09000064805f25bc IRS-2008-0042-0003,IRS,IRS-2008-0042,Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction,Rule,Interim Rule,2008-05-14T04:00:00Z,2008,5,2008-05-14T04:00:00Z,,2011-06-11T16:33:33Z,E8-10694,0,0,09000064805b7e40 IRS-2008-0042-0002,IRS,IRS-2008-0042,Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction,Rule,Interim Rule,2008-05-14T04:00:00Z,2008,5,2008-05-14T04:00:00Z,,2011-06-11T16:33:33Z,E8-10695,0,0,09000064805b7e3c IRS-2008-0050-0001,IRS,IRS-2008-0050,Assumption of Liabilities,Rule,Final Rule,2008-05-09T04:00:00Z,2008,5,2008-05-09T04:00:00Z,,2011-06-11T16:33:38Z,E8-10454,0,0,0900006480556f84 IRS-2008-0047-0001,IRS,IRS-2008-0047,Corporate Reorganizations; Amendment to Transfers of Assets or Stock Following a Reorganization,Rule,Final Rule,2008-05-09T04:00:00Z,2008,5,2008-05-09T04:00:00Z,,2024-11-07T21:53:48Z,E8-10451,1,0,0900006480556fdc IRS-2006-0384-0002,IRS,IRS-2006-0384,Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses,Rule,Final Rule,2008-04-30T04:00:00Z,2008,4,2008-04-30T04:00:00Z,,2014-01-17T21:47:58Z,E8-09518,0,0,090000648053d44d IRS-2008-0029-0001,IRS,IRS-2008-0029,Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s); Correction,Rule,Final Rule,2008-04-29T04:00:00Z,2008,4,2008-04-29T04:00:00Z,,2011-06-11T16:33:25Z,E8-09362,0,0,0900006480539f24 IRS-2008-0041-0001,IRS,IRS-2008-0041,Special Rules To Reduce Section 1446 Withholding,Rule,Final Rule,2008-04-29T04:00:00Z,2008,4,2008-04-29T04:00:00Z,,2011-06-11T16:33:32Z,E8-09356,0,0,0900006480539f70 IRS-2008-0057-0003,IRS,IRS-2008-0057,Classification of Certain Foreign Entities; Correction,Rule,Final Rule,2008-04-21T04:00:00Z,2008,4,2008-04-21T04:00:00Z,,2008-07-03T14:40:05Z,Z8-05686,0,0,0900006480517eda IRS-2008-0036-0001,IRS,IRS-2008-0036,Employer Comparable Contributions to Health Savings Accounts Under Section 4980G,Rule,Interim Rule,2008-04-17T04:00:00Z,2008,4,2008-04-17T04:00:00Z,,2022-02-28T20:07:21Z,E8-08214,0,0,090000648050c21d IRS-2008-0042-0001,IRS,IRS-2008-0042,Source Rules Involving U.S. Possessions and Other Conforming Changes,Rule,Final Rule,2008-04-09T04:00:00Z,2008,4,2008-04-09T04:00:00Z,,2011-06-11T16:33:32Z,08-01105,0,0,090000648047fe26 IRS-2008-0038-0001,IRS,IRS-2008-0038,Information Returns by Donees Relating to Qualified Intellectual Property Contributions,Rule,Final Rule,2008-04-07T04:00:00Z,2008,4,2008-04-07T04:00:00Z,,2011-06-11T16:33:31Z,E8-07223,0,0,09000064804659c1 IRS-2008-0024-0002,IRS,IRS-2008-0024,Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property; Correction,Rule,Final Rule,2008-04-07T04:00:00Z,2008,4,2008-04-07T04:00:00Z,,2011-06-11T16:33:22Z,E8-07226,0,0,090000648046596e IRS-2008-0053-0004,IRS,IRS-2008-0053,Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction,Rule,Final Rule,2008-04-03T04:00:00Z,2008,4,2008-04-03T04:00:00Z,,2011-06-11T16:33:41Z,E8-06879,0,0,090000648042ce2a IRS-2008-0053-0003,IRS,IRS-2008-0053,Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction,Rule,Temporary Rule,2008-04-03T04:00:00Z,2008,4,2008-04-03T04:00:00Z,,2011-06-11T16:33:40Z,E8-06883,0,0,090000648042ce06 IRS-2005-0015-0002,IRS,IRS-2005-0015,Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s),Rule,Final Rule,2008-03-28T04:00:00Z,2008,3,2008-03-28T04:00:00Z,,2014-01-17T20:42:12Z,E8-06305,0,0,090000648040d21a IRS-2008-0012-0002,IRS,IRS-2008-0012,TIPRA Amendments to Section 199; Correction,Rule,Final Rule,2008-03-28T04:00:00Z,2008,3,2008-03-28T04:00:00Z,,2011-06-11T16:33:17Z,E8-06309,0,0,090000648040d2ce IRS-2007-0094-0003,IRS,IRS-2007-0094,Abandonment of Stock or Other Securities; Correction,Rule,Final Rule,2008-03-25T04:00:00Z,2008,3,2008-03-25T04:00:00Z,,2011-06-11T16:32:43Z,E8-06038,0,0,0900006480407a09 IRS-2008-0067-0002,IRS,IRS-2008-0067,"Disclosure of Return Information in Connection with Written Contracts Among the IRS, Whistleblowers, and Legal Representatives of Whistleblowers",Rule,Temporary Rule,2008-03-25T04:00:00Z,2008,3,2008-03-25T04:00:00Z,,2011-06-11T16:33:53Z,E8-06067,0,0,0900006480407a07 IRS-2008-0057-0001,IRS,IRS-2008-0057,Classification of Certain Foreign Entities,Rule,Final Rule,2008-03-21T04:00:00Z,2008,3,2008-03-21T04:00:00Z,,2011-06-11T16:33:45Z,E8-05686,0,0,09000064804022af IRS-2007-0126-0006,IRS,IRS-2007-0126,Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction,Rule,Final Rule,2008-03-21T04:00:00Z,2008,3,2008-03-21T04:00:00Z,,2011-06-11T16:32:57Z,E8-05685,0,0,090000648040230f IRS-2007-0126-0005,IRS,IRS-2007-0126,Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction,Rule,Final Rule,2008-03-21T04:00:00Z,2008,3,2008-03-21T04:00:00Z,,2011-06-11T16:32:58Z,E8-05683,0,0,09000064804022ed IRS-2008-0024-0001,IRS,IRS-2008-0024,Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property,Rule,Final Rule,2008-03-20T04:00:00Z,2008,3,2008-03-20T04:00:00Z,,2011-06-11T16:33:23Z,E8-05619,0,0,09000064804009c2 IRS-2008-0018-0002,IRS,IRS-2008-0018,Application of Section 338 to Insurance Companies; Correction,Rule,Final Rule,2008-03-18T04:00:00Z,2008,3,2008-03-18T04:00:00Z,,2011-06-11T16:33:20Z,E8-05333,0,0,09000064803fc3ed IRS-2007-0094-0002,IRS,IRS-2007-0094,Abandonment of Stock or Other Securities,Rule,Final Rule,2008-03-12T04:00:00Z,2008,3,2008-03-12T04:00:00Z,,2011-06-11T16:32:43Z,E8-04862,0,0,09000064803f25c7 IRS-2008-0053-0002,IRS,IRS-2008-0053,Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock,Rule,Interim Rule,2008-03-07T05:00:00Z,2008,3,2008-03-07T05:00:00Z,,2011-06-11T16:33:41Z,E8-04573,0,0,09000064803ead5d IRS-2008-0019-0001,IRS,IRS-2008-0019,"Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts",Rule,Final Rule,2008-03-07T05:00:00Z,2008,3,2008-03-07T05:00:00Z,,2011-06-11T16:33:21Z,E8-04577,0,0,09000064803ead59 IRS-2008-0015-0001,IRS,IRS-2008-0015,Qualified Films Under Section 199,Rule,Final Rule,2008-03-07T05:00:00Z,2008,3,2008-03-07T05:00:00Z,,2011-06-11T16:33:19Z,E8-04575,0,0,09000064803eada1 IRS-2007-0009-0006,IRS,IRS-2007-0009,Release of Lien or Discharge of Property; Correction,Rule,Interim Rule,2008-02-29T05:00:00Z,2008,2,2008-02-29T05:00:00Z,,2014-01-17T20:41:35Z,Z8-01569,0,0,09000064803d5036